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A landlord leases a commercial premises with a 30-month rent-free period in exchange for the tenant carrying out works that will benefit the owner. The DGT has determined that this constitutes a benefit in kind that must be taxed.
Cuestión planteada Tributación en el IRPF durante el periodo de carencia establecido en el contrato de arrendamiento.
La cesión del inmueble no es gratuita, sino que la contraprestación es la realización de las obras, lo que genera un rendimiento de capital inmobiliario en especie. Si las obras son de mejora, el rendimiento debe imputarse al periodo impositivo en que estas reviertan en el propietario, es decir, al finalizar el contrato.
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